TRAFFIC COSTING - COACHING COST STAGES

COACHING COSTING

The Coaching expenses (excluding expenses for EMU services) are split

into various components in 19 stages as follows

Stage I -  Distribute the expenses in Running and Terminals and overheads.

Stage II -  Distribute Running expenses into Passenger, parcel and catering.

Stage III – Distribute Passenger expenses, into M/Exp and Ordinary.

Stage IV – Further Distribute Passenger expenses class-wise.

Stage V – Distribute Running Parcel into M/Exp. And Ordinary

Stage VI – Distribute Running Catering into M/Exp and Ordinary

Stage VII – Distribute Terminal Expenses into Booking, Ticket, Enquiry, Special. Services, Misc. Terminal, Parcel and Catering.

Stage VIII – Distribute  booking expenses into M/Exp & Ordinary

Stage IX -  Further distribute booking expenses class-wise.

Stage X – Distribute Ticket expenses into M/Exp & Ordinary.

Stage XI – Further Distribute Ticket expenses class-wise.

Stage XII – Further Distribute enquiry expenses into M/Exp & Ordinary.

Stage XIII – Further distribute enquiry expenses class-wise.

Stage XIV – Distribute expenses on special services into M/Exp. & ordinary

Stage XV – Further distribute expenses on special services class-wise

Stage XVI – Distribute Misc. Terminal expenses into M/Exp & Ordinary

Stage XVII – Further distribute Misc. Terminal expenses class-wise

Stage XVIII – Distribute Terminal Parcel expenses into M/Exp. & Ordinary.

State XIX – Distribute Terminal Catering expenses into M/Exp &  Ordinary.

After carrying out the distribution at each stage, the overheads are also apportioned on pro-rata basis.

In the next stage the Running expenses are further regrouped under following groups.

1.  Running Diesel (Repair & Maintenance Direct Expenses)

2.  Running Electrical (Repair & Maintenance Direct Expenses)

3.  Other transportation expenses including Train passing staff

4.  Expenses of Engineering Department. (Track)

5. Cost of Signalling

6. Cost of provision and maintenance of carrying units

7. Terminal services( Booking)

8. Terminal Services (Tickets)

9.   Terminal Services (Enquiry & Reservation)

10. Terminal services (Spl. Services)

11. Terminal services (Misc)

12. Terminal Services (Catering)

13. Terminal services (Parcel)

After grouping the various expenses under the above-mentioned groups, Unit Costs are worked out for various Coaching Services.

Summary Form 6 – Overall Unit costs of services including overhead.

Summary Form 7 – Overall Unit Costs of services excluding overheads

Summary Form 8 – Unit Costs of Mail Express services excluding overheads

Summary Form 9 – Unit Cost for Ordinary  services excluding overheads

Summary Form 10 –Class-wise Unit Costs for Mail Express  services

Summary Form 11 –Class-wise Unit Costs for Ordinary Passenger Services